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of <h1>Section 98(1): Banking Cash Transaction Tax Returns Require Signature from Managing Director, Director, or Principal Officer</h1> The Banking Cash Transaction Tax Rules, 2005, specify that returns under section 98(1) of the Act must be signed and verified by specific individuals depending on the type of bank. For scheduled banks structured as companies, the managing director or a director must sign. For scheduled banks not structured as companies, the principal officer is responsible for signing the return.
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